1. (1) Application requirements. Applicants for the license of public accountant must submit the following:

   1. (a) A completed application on a form as provided from the Board;
   2. (b) Evidence of passing the Financial Accounting and Reporting, Taxation and Regulation sections of the CPA exam with a score of 75 or higher;
   3. (c) Evidence of passing an ethics exam that has been adopted by the Board with a score of 90 or above; and
   4. (d) Evidence of experience obtained after passing the required portions of the CPA exam as required by ORS 673.100. This experience must be at least one year, which means having a minimum of 12 months and at least 2,000 hours of supervised employment.
   5. (e) The experience and examination requirements must be obtained and completed within eight years immediately preceding the date of application for license.
   6. (f) An applicant’s file must be complete in every particular within three months of the date of application or the file will be closed. The application fee is non-refundable.

2. (2) Experience requirements.

   1. (a) Applicants must meet the experience requirements described in OAR 801-010-0065(2) & (3).
   2. (b) The experience required under ORS 673.100 consists of activities generally performed by Oregon licensed CPAs and PAs engaged in public practice. Typical public practice experience for a Public Accountant includes tax return preparation, compiling financial statements, and financial advisory services. Experience obtained by an applicant for a Public Accountant license must be performed while employed at a public accounting firm.
3. (3) Public Accountant practice restrictions. Licensed public accountants who qualified for the CPA exam after January 1, 2002 are not permitted to perform audits.

Statutory/Other Authority

ORS 673.410 & 673.100

Statutes/Other Implemented

ORS 673.100, 673.150 & 673.103

History

BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026
BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023
BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020
BOA 1-2015, f. 9-30-15, cert. ef. 10-1-15
BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15
BOA 3-2010, f. 12-15-10, cert. ef. 1-1-11
BOA 3-2009, f. 12-15-09, cert. ef. 1-1-10
BOA 2-2006, f. 12-22-06, cert. ef. 1-1-07
BOA 3-2002, f. 12-27-02, cert. ef. 1-1-03
BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02
BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00
BOA 1-1999, f. & cert. ef. 1-20-99
BOA 1-1998, f. & cert. ef. 1-26-98
AB 4-1994, f. & cert. ef. 9-27-94
1AB 3-1984, f. 12-19-84, ef. 1-1-85
1AB 4-1982, f. & ef. 5-21-82
1AB 41, f. & ef. 12-2-76
1AB 9, f. 6-24-60